[학위논문] 통일세 도입에 관한 연구 : 단계별 접근 방법을 중심으로
...Tax should also be legislated in accordance with the constitutional principle of tax legislation, namely, legalism, and clarifications. Fourth, the creation of a new Reunification Tax could
lead to disputes over the right to taxation equality, but it will be dissolved according to the Constitutional Court's precedent. Fifth, the German Solidarity Tax was enacted in the form of surtax...